VAT in Belgium
The Taxe sur la valeur ajoutée (TVA) of 3 July 1969, as revised (the “VAT Code“), was the first piece of contemporary Belgian VAT legislation. The VAT Code incorporates the European Union Directive 2006/112 on a common system of value-added tax (the “EU VAT Directive”) into national law.
Other tax rules lack a VAT provision, but other related provisions, such as certain registration tax exemptions, are conditional on VAT-exempt transactions (and certain VAT exemptions follow the customs regime).
Belgium is a member of the European Union. VAT legislation has been unified across the EU, including Belgium, which follows the directives provided but transposed into national legislation according to its needs.
Selling in Belgium?
Scope of Taxation
The VAT system in the EU is based on two essential principles:
- VAT (Value Added Tax) is a type of general consumption tax.
- The VAT maintains fiscal neutrality.
VAT should be applied to all consumption as a general consumption tax. As a result, exemptions must be rigorously limited and understood.
As a neutral tax, it should not influence business decisions. Similar supplies should be treated the same way when it comes to VAT. Furthermore, the final client should bear the entire burden, with the entrepreneur exempt from VAT costs thanks to the deduction’s method.
VAT is charged on the following types of transactions:
- A taxable person’s provision of goods or services in Belgium.
- A taxable person’s intra-Community procurement of goods from another EU Member State.
- Certain free-of-charge transactions are classified as taxable services supplies (for example, the use of products that are part of a business’s assets for a taxable person’s personal use, if the VAT on those goods was partially or entirely deductible).
- Reverse-charge supplies, from non-established companies to established or global fiscal represented companies.
- Importation (i.e., the introduction into the EU of commodities that are not in free circulation in the EU), if it takes place in Belgium.
Belgium – General VAT information
| National Legislation | Belgian Ministry of Finance |
| VAT in local language | Belasting over de toegevoegde waarde (BTW) / Taxe sur la valeur ajoutée (TVA) |
| VAT number format
|
BE+10 digits |
| BE0999999999 | |
| VAT rates
|
Standard 21%; Reduced 12% & 6% |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly, quarterly and annual sales listing (ASL) |
| Thresholds | |
| Registration | |
| Established | EUR 25.000 |
| Non-established | None |
| Intra-Community acquisitions | None |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10.000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines | |
| VAT Return | 20th day following the end of the quarterly or monthly filing period. |
| European Sales Listing | 20th day following the end of the quarterly or monthly filing period. |
| Intrastat | 20th day following the end of the filing period |
| Annual Sales Listing | On or before March 31 of the year following the calendar year in connection with which the filing is made When a company is de-registered, within 3 months after the official de-registration date |
Last Updated: 07/03/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax